CBAM for fertilisers
For fertilisers, CBAM mainly targets nitrogen products, whose production via ammonia releases a lot of CO₂ and nitrous oxide. At 1%, the mark-up on default values is much lower here than in the other sectors.
At a glance
- Fertilisers is one of the six CBAM sectors under Annex I of Regulation (EU) 2023/956.
- Counts towards the 50-tonne threshold: net mass of all CBAM goods per importer and calendar year.
- Mark-up on default values: 1% (2026), unchanged.
- Both direct and indirect emissions (electricity used in production) count.
Which fertilisers goods are covered by CBAM?
What matters is the CN code in the customs declaration. The list below is Annex I as amended by Regulation (EU) 2025/2083 – the same list CBAMfix uses to check every import. You can check individual codes for free under “Check CN code”.
| CN code | Goods | Excluded |
|---|---|---|
| 2808 00 00 | Nitric acid; sulphonitric acids | – |
| 2814 | Ammonia | – |
| 2834 21 00 | Potassium nitrate | – |
| 3102 | Mineral or chemical fertilisers, nitrogenous | – |
| 3105 | Mineral or chemical fertilisers containing two or three nutrients | 3105 60 00 |
Fertiliser specifics
Covered are nitric acid (2808), ammonia (2814), potassium nitrate (2834 21 00), mineral or chemical nitrogenous fertilisers (3102) and multi-nutrient fertilisers (3105) – except 3105 60 00 (fertilisers containing phosphorus and potassium but no nitrogen).
As for cement, indirect emissions also count. The mark-up on default values is permanently 1%.
What does CBAM cost for these goods?
One CBAM certificate must be surrendered per tonne of embedded emissions. The free allocation adjustment that EU producers still receive is deducted – it shrinks every year (CBAM factor).
For imports in 2026 the quarterly average of EU ETS prices in the quarter of import applies: Q1: €75.36 · Q2: €75.28 · Q3: €82.32 · Q4: not yet published.
CBAM factor (share of free allocation that remains): 2026: 97.5% · 2027: 95% · 2028: 90% · 2029: 77.5% · 2030: 51.5% · 2031: 39% · 2032: 26.5% · 2033: 14% · 2034: 0%.
Without verified emission data from the producer, default values per country of origin apply, with a mark-up. Your own actual values must be confirmed by an accredited verifier – that is why it pays to ask suppliers for their data early.
Deadlines
The CBAM declaration for imports in 2026 must be submitted by 30 September 2027; the certificates must also be surrendered by then. Certificates are sold from 1 February 2027 on the common central platform. From 2027, at the end of each quarter at least 50% of the embedded emissions imported since the start of the year must be covered by certificates.
Frequently asked questions
Is every fertiliser covered by CBAM?
No. Mainly nitrogenous fertilisers (3102) and multi-nutrient fertilisers (3105, except 3105 60 00) are covered, as well as basic substances such as ammonia and nitric acid.
How high is the mark-up for fertilisers?
A mark-up of 1% is added to default values for fertilisers – the same in all years.
Stay on top of the 50-tonne threshold
CBAMfix reads your import documents, checks every CN code against Annex I, keeps count and warns you in time before the authorisation deadline.
Try free for 14 daysMore topics
- Am I subject to CBAM?
- CBAM deadlines 2026 and 2027
- The CBAM annual declaration for 2026
- Which documents do I need for CBAM?
- CBAM for DDP deliveries and importers outside the EU
- The CBAM 50-tonne mass threshold
- Becoming an authorised CBAM declarant
- CBAM for customs agencies and forwarders
- CBAM certificates: price, purchase and surrender
- CBAM for electricity and hydrogen
- CBAM for iron and steel
- CBAM for aluminium
- CBAM for cement and clinker
Legal status as of 11 October 2026. Based on Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083 and the related implementing acts. CBAMfix does not replace legal, tax or customs advice; the Regulation and the guidance of the competent authority are authoritative.